The SEC has issued SEC Release 33-8238, its final rules regarding “Management’s Reports on Internal Control Over Financial Reporting and Certification of Disclosure in Exchange Act Periodic Reports.” The SEC states the following regarding the Form 11-k 906 Certification requirement which has been discussed in previous posts:
“In light of these developments, we are considering, in consultation with the Department of Justice, the application of Section 906 to current reports on Forms 6-K and 8-K and annual reports on Form 11-K and the possibility of taking additional action.”
In other words, the SEC is deferring on the issue until a later date.
The Release is discussed here at CorpLawBlog.